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  Miscellaneous 2007

Public infrastructure financing: Division 250 - Part I

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2007

 
After eight years of extensive consultation, long overdue reform in public infrastructure financing commences for arrangements entered into on or after 1 July 2007 under the new Div 250. These measures represent the single most significant piece of tax reform in over 25 years for this sector and are intended to provide a far more robust tax framework for the delivery of public infrastructure than s 51AD and Div 16D. There is potential for a widening of scope but Div 250 is largely true to its original policy design principles. Part I of this paper focuses on the capture provisions. Part II deals with the notional loan treatment of Div 50.
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